Initial application

At the beginning of the financial year following the employment of the job seeker (and for each subsequent financial year), ADEM shall issue a "certificate confirming the placement and continuation of the job" (certificat attestant le placement et la continuation de l'emploi).

Tax return

In order to receive the tax relief, employers must include the following documents with their tax return to be submitted to the Luxembourg Inland Revenue (Administration des contributions directes - ACD):